The tariff classification of pencils from Hong Kong and China

NY D87323 February 3, 1999 CLA-2-96:RR:NC:MM:113 D87323 CATEGORY: Classification TARIFF NO.: 9609.10.0000 Ms. Lynn B. Stan Edward M. Stan and Associates 6430 E. Main Street Reynoldsburg, OH 43068 RE: The tariff classification of pencils from Hong Kong and China Dear Ms. Stan: In your letter dated January 20, 1999, you requested a tariff classification ruling. The merchandise consists of novelty pencils topped with figures made of polyvinyl chloride. The sample you submitted is decorated with pictures of Disney cartoon characters and has a Mickey Mouse topper attached to the end. The applicable subheading for the pencil will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. If the pencil is made in China and the topper is attached in Hong Kong, the country of origin of the finished pencil remains China. Pencils from China are subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division